В. А. Шляхова, О. Н. Герасина, Ю. А. Герасина английский язык для экономистов english for economists

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Tax System of Russia
The Russian tax system is relatively new. The tax year in 
Russia is the calendar year. Different fiscal year-ends are not 
permitted.
There are a number of significant taxes in Russia charged 
in relation to sales and property, and taxes specific to certain 
industries or activities (gaming/gambling, for example).
There is a simplified system of taxation established for small 
enterprises, which may pay a unified tax on income and a reduced 
number of other taxes. Regional authorities have the right to 
introduce a tax on imputed income within their jurisdictions for 
legal entities and individual businessmen carrying out activities 
in certain industries.
Enterprises, farms and individual businessmen producing 
agricultural products have to pay a unified agricultural tax instead 
of most other taxes if this activity represents at least 70% of total 
revenues for a certain period.
Taxes, duties and fees are enacted by law and may be changed 
only by new legislation. The Federal Tax Service, which is responsible 
for collecting taxes, closely coordinates its activities with the Ministry 
of Finance, which has overall responsibility for collection of Russia 
state budget revenues. Also the Federal Tax Service coordinates with 
law enforcement bodies, in particular, with the Federal Agency for 
Economic and Tax Crimes under the Ministry of Internal Affairs.
The Federal Agency, which replaced the Tax police, is 
responsible for uncovering tax violations and investigating cases of 
gross tax evasion, which is criminal offence under Russian law. The 
Federal Agency is a powerful tool for tax administration. Gross tax 
evasion is defined by the Russian Criminal Code as underpayment 
of taxes.

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Companies are required to file reports with the tax authorities 
on a monthly, quarterly or annual basis, depending on the particular 
tax and the company’s line of business. Taxes are paid in monthly, 
quarterly or annual installments, and a final adjustment made when 
annual tax returns are submitted. The tax authorities do not issue 
tax assessments to enterprises. Instead, the company must pay the 
amount of tax indicated in the tax return.

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